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QMCSO/Election Change


Christine Roberts

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QMSCO requires employee's ex-husband to cover employee's son under his medical plan. Ex loses coverage due termination & apparently did not have access to COBRA. Employee elects to cover son under medical/flex plan. Ex-husband regains coverage with a new employer, and employee wants to make mid-year cafeteria plan change to drop son's coverage. Would this be permitted under the "catch-all" provision under existing proposed regs (1.125-2, Q&A-6©, or under new temporary regulations re: allowing changes consistent with QMCSOs and other family court orders Temp. Treas. Reg. Sec. 1.125-4T(d)?

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